Kentucky SB167 allows an income tax deduction for union and professional dues.
Kentucky SB167 amends the state's income tax law to allow a deduction for union and professional dues paid during the taxable year. The bill defines "union dues" and "professional membership dues" and specifies that these deductions are not to be included as gross income until they are distributed or made available to the employee. The bill also mandates that the Department of Revenue report certain information to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue starting in 2028.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.